Marias earned income for 2019 was $75,000 and her pension adjustment was $11,600. Her unused RRSP deduction room carried forward from 2019 was $10,000. The RRSP dollar limit for 2020 is $27,230. Which of the following statements is true?

Question 3 options:

a)	Marias deduction limit for 2020 is $27,230.

b)	If Maria makes a $10,000 contribution to her RRSP in 2020, her unused RRSP deduction room to carry forward for 2021 will be $13,500.

c)	Maria will have to pay a penalty if she makes a $14,000 contribution to her RRSP in 2020.

d)	If Maria makes an RRSP contribution of $13,900 during 2020, she can deduct the full amount on her 2020 tax return.